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Enabling Sustainability a Priority for Accountants in Business & Public Sector
global trends accountancy profession
2021/5/20
IFAC’s Professional Accountants in Business (PAIB) Advisory Group has compiled insights on key global trends impacting the future readiness of the accountancy profession in a new report Enabling Purpo...
昆明理工大学理学院管理与经济学院微观经济学课件Chapter 8 The Economics of the Public Sector Externalities
昆明理工大学理学院管理与经济学院 微观经济学 课件 Chapter 8 The Economics of the Public Sector Externalities
2017/4/17
昆明理工大学理学院管理与经济学院微观经济学课件Chapter 8 The Economics of the Public Sector Externalities.
Public Sector Innovation Support by European States: Its Characteristics and Impact on Firms
Innovations Private sector Public sector
2016/1/27
In this paper we are concerned with the impact the public sector has on private sector innovation. Perhaps the most important issue is whether public sector innovation, or lack of it, impacts upon pri...
国际公共部门会计准则理事会（International Public Sector Accounting Standards Board，IPSASB）
国际公共部门会计准则理事会 International Public Sector Accounting Standards Board IPSASB
2015/1/16
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC. The IPSASB rece...
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
Public Administration Accounting Principle of Accrual Accounting Accounting Harmonization International Public Sector Accounting Standards Board (IPSASB)
2013/2/23
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to co...
Impact of the HRM practices and organisation culture on managerial effectiveness in public sector organisations in India
human resource management organisation culture, managerial effectiveness
2014/4/1
This study is in the light of the liberal global Indian economy that has led to a competitive environment. In a changing scenario of the global business environment with a highly competitive market ec...
Political Competition and Convergence to Fundamentals: With Application to the Political Business Cycle and the Size of the Public Sector
public expenditure size of government long run versus short run opportunism, partisanship political competition cointegration.
2014/6/26
We address the problem of how to investigate whether economics, or politics, or both, matter in the explanation of public policy. We first pose the problem in a particular context by uncovering a pol...